Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?

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Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?

© 2020 Elsevier B.V. This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with the cost of bank loans. We find that more intensive tax haven subsidiary use by MNCs is positively associated with the cost of bank loans. In cross-sect...

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Bibliographic Details
Main Authors:	Richardson, G., Taylor, Grantley, Obaydin, I.
Format:	Journal Article
Published:	2020
Online Access:	http://hdl.handle.net/20.500.11937/79960

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